b) Make / Buy the Product (4) Petre Company is now making a small part that is used in one of its products. Following is the Cost break up. (All figures in $) Per Unit Direct Material 15 Fixed MOH - Traceable 04 Fixed MOH - Allocated 05 Direct Labour 10 Variable MOH 02 The Traceable MOH consists of following 75% dep. of special equipment that has NO resale value 25% Supervisor Salary who will be laid off if Production discontinued. One of its supplier has offered Petro CO to sell the part @BD30 per unit for an order size of 5,000 units per year. Requirements (4 Marks 2 each) 1) Based on the calculations advise if the Supplier offer to be accepted/rejected? (calculations to be done on a unit and cumulative basis) 2) Discuss the other factors that should be considered before outsourcing the Contract?